9911796707
TMI Blog2021 (4) TMI 1279X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 25 of the KVAT Act for the year 2016-17. The rectified assessment order has already been passed which is at Ext.P4. Dissatisifed with the said rectified assessment order, petitioner has again preferred further application which is at Ext.P5. The endorsement on that application makes it clear that the same has received by the authority on 26.03.2021. Within few days, the petitioner has a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ex parte order at Ext.P2 making assessment under Section 25 of the Kerala Value Added Tax Act (hereinafter referred to as 'the KVAT Act') in the year 2016-17, levying tax on unaccounted purchases denying IPT credit under Section 25AA(2)(a) of the KVAT Act. According to the learned counsel for the petitioner, the petitioner then filed an application for rectification of mistake at Ext.P3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016-17 is already disposed of by passing the rectified assessment order at Ext.P4 and the petitioner cannot go on with rectification application again and again. Learned Government Pleader submits that the remedy, if any, of the petitioner is to go for statutory appeal. 4. I have considered the submissions so advanced and perused the materials placed before me. 5. It is seen that the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment order is passed, the remedy, if any, which can be available to the petitioner is that of challenging the rectified assessment order in a statutory appeal. He cannot go on by filing rectification applications again and again. The application at Ext.P5 is submitted by the petitioner recently on 26.03.2021 seeking further rectification. The petitioner is free to approach the respondents for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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